The Impact of Green Accounting on Improving Environmental Performance, A Case Study of a Sample of Institutions in El Oued State, Algeria

Abstract

This study aims to assess the contribution of environmental accounting to enhancing the environmental performance of economic institutions under study.

The primary data collection method utilized in this study was a questionnaire, complemented by various statistical methods to analyze the data and test the hypotheses. The findings revealed that the officials and staff of the economic institutions under study were aware of the significance of environmental management. However, these institutions do not measure environmental costs due to the absence of green accounting practices. Integrating such practices would lead to an improvement in their environmental performance.